BULGARIAN HEALTH SYSTEM COST ASSESSMENT METHODS APPLICATION FOR THE DECISION "MAKE OR BUY"

The application of cost assessment methods for the decision "make or buy" is very useful for the private enterprises and this can be traced by the published scientific experimental evidences about the future benefits. The subject, focused of the present research is to investigate whether it is appropriate for the Bulgarian health system cost assessment methods to be used. Most of the Bulgarian hospitals are not private and this is a challenge for the health mangers to lead the hospital on profit even if the financing is a mixed public-private and the regulatory issues do not allow them to take the decision "make or buy" on their own. The most important analyzed result is the impact of the decision "make or buy" on different kinds of costs that are common at the hospital activities. The present publication consists with the results from the first part of the conducted research.